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THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
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The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on assets (ROA) index. The findings of this study revealed a general weakness in the AP of Iraqi banks during the study period. However, it was found that the integration of AI dimensions contributes significantly to achieving SD and enhancing AP. Furthermore, the study demonstrated that SD, in turn, plays a critical role in improving the level of AP. These results highlight the importance of adopting AI-driven technologies within the banking sector to promote sustainability and strengthen accounting outcomes. Additionally, the study emphasizes the need for a deeper focus on SD as a vital intermediary that links technological advancements to improved organizational performance. This research offers valuable insights for both policymakers and financial institutions striving to achieve the United Nations' SD goals by 2030, particularly in regions facing similar challenges to those in Iraq.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The important political development in democracy Congo: The important political development in democracy Congo
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Abstract
The study which carried( The important political development in
democracy Congo).initially deals with The important political events in African
country democracy Congo which know tow political period , and this study
divided tow chapter to expend these periods , the first chapter subject was the
period of mobotow 1965- 1997 . while the second chapter subject was abo

democracy Congo under the rule of loran cabeela who's comes to the rules of
the African country after he lead military movement agents' mobotow .
but the study have aconcluded that the political development in
democracy Congo happened because of the foreigner role , this role keep the
authority of mobotow and in the end let him down

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Publication Date
Fri Jul 25 2025
Journal Name
Modern Sport
An Analytical Study on the Performance of the Video Assistant Referee (VAR) System in the Iraq Stars Football League
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The Video Assistant Referee (VAR) is a technology designed to review on- eld decisions through video footage in order to correct clear and critical refereeing errors. It enables the replay of key moments in slow motion to determine the correct naldecision,withcommunicationbetweenthevideoof cialsandtherefereeconductedviaheadset.Thesystem operates under the principle of "minimal interference, maximum bene t," intervening only in essential situations. This study aimedtoassessthecurrent implementationofVARintheIraqStarsFootballLeagueduringthe2023–2024season. To achieve this objective, the researchers employed a descriptive survey method involving a sample of 220 participants, including referees, coaches, players, assessors, academics, a

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Intelligence in Construction between Contemporary and Traditional Architecture
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The authentic traditional architecture proved that it is very convenient to the environmental and social regulations where it appeared and lasted for hundred of years.

This traditional architecture got the intelligence in providing thermal comfort for their occupants by the intelligent usage of the building materials and the intelligent planning and designs which took in consideration the climatic condition and the aerodynamics of the whole city as one ecological system starting from the cold breeze passing through its narrow streets till it enters the dwelling units and glides out through the wind catchers.

This architecture had been neglected and replaced by modern imported architecture which had collap

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Obesity and Socioeconomic Status on Adolescents' High School Students' Intelligence Quotient in Baghdad City
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Objective(s): To determine the effect of obesity and socioeconomic status upon adolescents' high school students' intelligence quotient in Baghdad City. Methodology: A descriptive design is carried throughout the study to determine the effect of obesity and socioeconomic status on adolescents' high schools students' intelligence quotient in Baghdad City for the period of January 7th 2017 to May 29th 2017. A non-probability, purposive sample, of (120) high school students, is selected. The sample is comprised of (12) students from 7th grade, (26) students from 8 th grade, (14) students from 9th grade, (3

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Publication Date
Fri Jan 01 2016
Journal Name
Computational Intelligence And Neuroscience
A New Artificial Neural Network Approach in Solving Inverse Kinematics of Robotic Arm (Denso VP6242)
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This paper presents a novel inverse kinematics solution for robotic arm based on artificial neural network (ANN) architecture. The motion of robotic arm is controlled by the kinematics of ANN. A new artificial neural network approach for inverse kinematics is proposed. The novelty of the proposed ANN is the inclusion of the feedback of current joint angles configuration of robotic arm as well as the desired position and orientation in the input pattern of neural network, while the traditional ANN has only the desired position and orientation of the end effector in the input pattern of neural network. In this paper, a six DOF Denso robotic arm with a gripper is controlled by ANN. The comprehensive experimental results proved the appl

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The development of ethics management system to enhance the social responsibility of government institutions in Iraqi society An analytical study on a sample of top leadership and the presidency of
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Abstract

The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.

Research findings show the role of social responsibility in achieving the university's strategy,

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
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The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

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Publication Date
Tue Dec 10 2024
Journal Name
Mesopotamian Journal Of Cybersecurity
Development of Robust and Efficient Symmetric Random Keys Model based on the Latin Square Matrix
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Symmetric cryptography forms the backbone of secure data communication and storage by relying on the strength and randomness of cryptographic keys. This increases complexity, enhances cryptographic systems' overall robustness, and is immune to various attacks. The present work proposes a hybrid model based on the Latin square matrix (LSM) and subtractive random number generator (SRNG) algorithms for producing random keys. The hybrid model enhances the security of the cipher key against different attacks and increases the degree of diffusion. Different key lengths can also be generated based on the algorithm without compromising security. It comprises two phases. The first phase generates a seed value that depends on producing a rand

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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
Property ownership and its implications for urban development The Case study (the development project of the Rashid camp for housing in Baghdad)
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        Of the importance of the concept of ownership of real estate as the basic basis from which various projects are launched in various economic, tourism, and urban areas .... The need to research the diagnosis of real estate reality went astray in the difficulties, which played a decisive role in the process of urban development.

 

 This leads us to the research problem of the difficulty of implementing urban development plans in many cases due to the absence of a clear methodology for organizing and modernizing the ownership of real estate and its coordination with the management of urban land and to achieve the objective

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Defining the aspects of the local urban sustainability: Eco- cities as a model
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The absence of ecological perception in the local urbanization resulted in the lack of a clear conception of achieving sustainability in its simplest form in the urban reality and in the city of Baghdad in particular. The research assumes the possibility of achieving urban sustainability in Iraqi cities by applying the cities for the most effective methods to implemented ecological solutions and introducing appropriate urban planning tools and improve the living environment. The research focuses on the ability to define some aspects to achieve a sustainable local urban identity from global experiences. This was performed by proposing a scheduled theoretical framework, through which the features of sustainability can be extrapolated from the

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